Alien

Alien means:
a person who is not a citizen of the country in which he or she lives. Former IRC (check if this IRC provision is current here) §7701 (b).

See also other Tax Terms and Definitions in U.S.A.

nonresident alien and resident alien.

Tax Treatment of Alien in the U.S. and other Developed Countries

A person who is not a citizen of the country in which he or she lives is an alien. In general, most countries (the United States or Phillipines are here different) do not distinguish between nationals and aliens for tax purposes; rather tax liability is based on residence (most of the countries) and/or domicile (partially, the United Kindom).

Description and Definition of Alien

An alien is a person who is not a citizen of the country in which that person lives.

Resources

See Also

Further Reading

• Alien in the West's Tax Law Dictionary
• Alien in “A Dictionary of Taxation”